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| + | ====== How to apply for GST registration — complete 2026 guide ====== | ||
| + | |||
| + | {{ : | ||
| + | |||
| + | {{page> | ||
| + | |||
| + | <WRAP info> | ||
| + | **Quick answer.** Any business in India with annual turnover above **₹20 lakh** (services) or **₹40 lakh** (goods only — in 28 states; ₹20 lakh in special-category states + ₹10 lakh in some) **must** register for GST under **§22 of the CGST Act 2017**. Some businesses must register **regardless of turnover** under **§24** — inter-state suppliers, e-commerce sellers (Amazon/ | ||
| + | </ | ||
| + | |||
| + | ===== Vinay' | ||
| + | |||
| + | <WRAP center round box 80%> | ||
| + | //Vinay Patel, 31, garment trader from Ring Road, Surat. Family-run cotton-shirt wholesale business. Turnover crossed ₹50 lakh in April 2024 — well above the ₹40 lakh goods-only threshold for Gujarat.// | ||
| + | |||
| + | > "My CA quoted ₹3,500 to file the GST registration. I thought — how hard can it be — and tried it myself on **gst.gov.in** on 12 May 2024. Part A was easy: PAN, mobile, email, OTPs both came in 30 seconds, TRN generated. Part B was where things got real — I uploaded the rent agreement of my Ring Road shop, the electricity bill, my proprietor PAN, photo, bank cancelled cheque, and the HSN codes (6109 for T-shirts, 6203 for trousers — I picked from the dropdown). I submitted on 16 May. ARN AA241050068... was generated. On 24 May I got a rejection email — **' | ||
| + | |||
| + | —Vinay, July 2024 | ||
| + | </ | ||
| + | |||
| + | As of January 2026, **1.51 crore active GSTINs** are on the GST Network (GSTN dashboard). The portal processes about **40,000 new registrations every week**. Average approval time is **9–11 days** when documents are clean and Aadhaar authenticates correctly; **40%** of first-time rejections cite Aadhaar/PAN mismatch as the root cause. The application itself is **free** — no government fee. | ||
| + | |||
| + | ===== What this is — and who must register ===== | ||
| + | |||
| + | The **Central Goods and Services Tax Act, 2017** (CGST Act) — together with the State GST Acts (SGST), Integrated GST (IGST) Act, and UTGST Act — created a unified indirect-tax regime from **1 July 2017**. Every " | ||
| + | |||
| + | You **must** register for GST under §22 of the CGST Act if your aggregate annual turnover exceeds: | ||
| + | |||
| + | * **₹40 lakh** — for businesses dealing in **goods only** (in 28 normal states/ | ||
| + | * **₹20 lakh** — for businesses supplying **services**, | ||
| + | * **₹20 lakh / ₹10 lakh** — in **special-category states**: Manipur, Mizoram, Nagaland, Tripura — limit is ₹10 lakh; Arunachal, Meghalaya, Sikkim, Uttarakhand, | ||
| + | |||
| + | You **must** register **regardless of turnover** under **§24** if you fall in any of these: | ||
| + | |||
| + | * **Inter-state suppliers** (any turnover) — selling even ₹1 of goods to another state triggers compulsory registration. | ||
| + | * **E-commerce operators** (Amazon, Flipkart, Meesho, Zomato, Swiggy themselves) — and **e-commerce sellers** (any seller selling **through** an e-commerce platform). | ||
| + | * **Casual Taxable Person (CTP)** — short-term occasional supplier (e.g., trade-fair stall holders). | ||
| + | * **Non-Resident Taxable Person (NRTP)**. | ||
| + | * Persons liable to pay tax under **reverse-charge mechanism** (RCM). | ||
| + | * **Input Service Distributor (ISD)**. | ||
| + | * Persons supplying **OIDAR** (Online Information and Database Access or Retrieval) services from outside India to unregistered persons in India. | ||
| + | * Persons required to **deduct TDS u/s 51** (government departments, | ||
| + | |||
| + | You can also register **voluntarily** even if below threshold — useful if your customers want input tax credit (B2B) or you want to look " | ||
| + | |||
| + | ===== Step-by-step process ===== | ||
| + | |||
| + | ==== Step 1 — Decide: Regular vs Composition ==== | ||
| + | |||
| + | * **Regular Taxpayer**: Charges full GST (5/ | ||
| + | * **Composition Scheme** (under §10): For small taxpayers with turnover up to **₹1.5 crore** (₹75 lakh in special-category states). Pay a **flat tax**: **1% (manufacturers/ | ||
| + | |||
| + | ==== Step 2 — Open the GST portal ==== | ||
| + | |||
| + | * Visit **https:// | ||
| + | * Top-right → " | ||
| + | * Form **GST REG-01** opens. It has two parts. | ||
| + | |||
| + | ==== Step 3 — Part A (PAN-based identification) ==== | ||
| + | |||
| + | * **I am a**: Taxpayer / GST Practitioner / TDS Deductor / etc. — pick " | ||
| + | * **State + District**: pick where you want the GSTIN issued. | ||
| + | * **Legal Name (as per PAN)**: must match exactly. | ||
| + | * **PAN of business**: for proprietorship → proprietor' | ||
| + | * **Email + mobile** of authorised signatory → OTP verification of both. | ||
| + | * On success, a **Temporary Reference Number (TRN)** is generated and emailed. | ||
| + | |||
| + | ==== Step 4 — Part B (full application using TRN) ==== | ||
| + | |||
| + | Login again using the TRN. The form has 10 sections. Keep documents ready before starting; the portal times out after 15 minutes of inactivity. | ||
| + | |||
| + | * **Business details**: trade name, constitution (Proprietorship / Partnership / LLP / Pvt Ltd / HUF / Society / Trust), commencement date, casual / regular. | ||
| + | * **Promoter / Partner details**: PAN + Aadhaar + DIN (if director) + photo + residential address. Up to 10 promoters allowed. | ||
| + | * **Authorised Signatory**: | ||
| + | * **Principal Place of Business**: address + nature of premises (owned / leased / rented / consent / shared) + proof. | ||
| + | * **Additional Places of Business**: branches / warehouses in the same state. | ||
| + | * **Goods + Services**: HSN codes (for goods, 4-6 digit) and SAC codes (for services). You can list up to 5 main HSN/SAC; the rest you can add later via amendment. | ||
| + | * **Bank Account**: account number + IFSC + branch + uploaded cancelled cheque or bank statement. | ||
| + | * **State-specific**: | ||
| + | * **Aadhaar Authentication**: | ||
| + | * **Verification + Submit**: with DSC (company/ | ||
| + | |||
| + | ==== Step 5 — Documents to upload ==== | ||
| + | |||
| + | * **Photo** of proprietor / each promoter / partner / director (passport-size, | ||
| + | * **Constitution proof**: Partnership Deed (partnership), | ||
| + | * **Address proof of principal place of business** — exactly **one** of: | ||
| + | * Latest electricity bill (≤ 2 months) + ownership proof OR rent agreement + NOC. | ||
| + | * Property tax receipt + ownership proof. | ||
| + | * Municipal khata copy / consent letter from owner. | ||
| + | * **Bank account proof**: scanned cancelled cheque OR first page of passbook OR bank statement (showing name + account number + IFSC). | ||
| + | * **Authorisation letter / Board resolution** appointing authorised signatory (not needed for proprietorship). | ||
| + | |||
| + | File-format limits: PDF or JPEG, each ≤ 1 MB. | ||
| + | |||
| + | ==== Step 6 — Submit and get ARN ==== | ||
| + | |||
| + | * On submission, the portal generates an **Application Reference Number (ARN)** like AA241050068XXX. Email + SMS confirmation. | ||
| + | * Status visible at: gst.gov.in → " | ||
| + | |||
| + | ==== Step 7 — Officer review (7–21 working days) ==== | ||
| + | |||
| + | * The ARN goes to the jurisdictional **CGST Officer / SGST Officer** (depending on PAN distribution). One side reviews; the other gets a copy. | ||
| + | * Possible outcomes: | ||
| + | * **Approved**: | ||
| + | * **Clarification raised** (REG-03): officer asks for additional info / documents — you have **7 working days** to respond via REG-04. | ||
| + | * **Rejected**: | ||
| + | * If officer takes **no action within 7 working days** (Aadhaar-authenticated cases) or **30 days** (non-Aadhaar / physical verification cases), the registration is **deemed approved** — GSTIN auto-generated on the portal. | ||
| + | |||
| + | ==== Step 8 — Display GSTIN + start filing returns ==== | ||
| + | |||
| + | * **Display the GSTIN at the principal place of business and at every additional place** under §35(1) — non-display attracts penalty up to ₹25,000 under §125. | ||
| + | * **Start filing returns** from the month of registration: | ||
| + | * **GSTR-1** (outward supplies) — by 11th of next month (monthly) OR end of month after quarter (QRMP). | ||
| + | * **GSTR-3B** (summary + tax payment) — by 20th of next month (monthly) OR 22nd/24th (QRMP). | ||
| + | * **GSTR-9** (annual return) — by 31 December of next FY. | ||
| + | * **Even nil-turnover months require a return** — late fee ₹20/day (nil) or ₹50/day (non-nil). | ||
| + | |||
| + | ===== Sample fee + threshold + return-filing table ===== | ||
| + | |||
| + | < | ||
| + | +-----------------------------+-----------------------+-----------------+ | ||
| + | | Item | Threshold / amount | ||
| + | +-----------------------------+-----------------------+-----------------+ | ||
| + | | Mandatory registration — | ₹40 lakh (28 states) | ||
| + | | goods only | ₹20 lakh (sp. states) | | | ||
| + | +-----------------------------+-----------------------+-----------------+ | ||
| + | | Mandatory — services / | ₹20 lakh / ₹10 lakh | §22 CGST Act | | ||
| + | | mixed | (sp. states) | ||
| + | +-----------------------------+-----------------------+-----------------+ | ||
| + | | Mandatory — regardless of | Inter-state, | ||
| + | | turnover | ||
| + | +-----------------------------+-----------------------+-----------------+ | ||
| + | | Composition Scheme limit | ₹1.5 cr (normal) | ||
| + | | | ₹75 L (sp. states) | ||
| + | +-----------------------------+-----------------------+-----------------+ | ||
| + | | Government fee for | NIL | gst.gov.in free | | ||
| + | | registration | ||
| + | +-----------------------------+-----------------------+-----------------+ | ||
| + | | Approval timeline | ||
| + | | | (deemed if no action) | path | | ||
| + | | | 30 days (no Aadhaar / | physical- | ||
| + | | | physical verification)| verification | ||
| + | +-----------------------------+-----------------------+-----------------+ | ||
| + | | Late fee — return non- | ₹50 per day per Act | CGST + SGST, | | ||
| + | | filing (non-nil) | ||
| + | +-----------------------------+-----------------------+-----------------+ | ||
| + | | Late fee — nil return | ||
| + | +-----------------------------+-----------------------+-----------------+ | ||
| + | | Penalty for non-display | ||
| + | | of GSTIN | | ||
| + | +-----------------------------+-----------------------+-----------------+ | ||
| + | | RTI to PIO CGST Division | ||
| + | | | BPL = free | | | ||
| + | +-----------------------------+-----------------------+-----------------+ | ||
| + | </ | ||
| + | |||
| + | ===== Common reasons your GST application gets stuck ===== | ||
| + | |||
| + | * **PAN-Aadhaar not linked** — application can be filed but Aadhaar authentication fails. Link first at incometax.gov.in (₹1,000 fee under Challan 280, Minor Head 500). | ||
| + | * **Aadhaar mobile is old/ | ||
| + | * **Address proof + ownership proof mismatch.** Electricity bill in someone else's name (landlord) without an NOC + Aadhaar copy of landlord = rejection. | ||
| + | * **Bank cheque mismatch.** Account name on cheque doesn' | ||
| + | * **HSN code wrong / too narrow.** Picked one HSN code that doesn' | ||
| + | * **Multiple states.** Each state of operation needs a **separate GSTIN** — you cannot use one Maharashtra GSTIN to invoice from a Karnataka warehouse. | ||
| + | * **Composition Scheme eligibility dispute** — ticked composition but officer notes you sell on e-commerce (which disqualifies). Application rejected. | ||
| + | * **Previous GST registration not surrendered.** If you held a GSTIN earlier (under the same PAN, same state) that is " | ||
| + | * **Photographs in wrong format** — large file size, wrong dimensions. Resize to under 100 KB JPEG. | ||
| + | * **Premises a " | ||
| + | |||
| + | ===== If stuck — the escalation ladder ===== | ||
| + | |||
| + | ==== Rung 1 — GST Helpdesk ==== | ||
| + | |||
| + | * **Toll-free 1800-103-4786** (Mon-Fri, 9 am – 9 pm). | ||
| + | * Email: **helpdesk@gst.gov.in**. | ||
| + | * Self-Service Tickets at: gst.gov.in → " | ||
| + | * Best for: portal errors, payment failures, Aadhaar-authentication retry, REG-03 clarification confusion. | ||
| + | |||
| + | ==== Rung 2 — CBIC Mitra Helpdesk ==== | ||
| + | |||
| + | * https:// | ||
| + | * Best for: substantive officer-side delays, jurisdictional disputes, tax classification queries. | ||
| + | |||
| + | ==== Rung 3 — Jurisdictional CGST Range / Division ==== | ||
| + | |||
| + | * After GST registration is filed, your jurisdiction (Range, Division, Commissionerate) is shown on the ARN tracker. | ||
| + | * Visit / write to the **Range Officer** in person — a single visit often resolves what 5 emails won't. | ||
| + | |||
| + | ==== Rung 4 — CPGRAMS — Department of Revenue / CBIC ==== | ||
| + | |||
| + | * https:// | ||
| + | * SLA: 30 days. Visible to Joint Commissioner. | ||
| + | |||
| + | ==== Rung 5 — Right to Information (RTI) ==== | ||
| + | |||
| + | The CGST formations + GSTN (the IT backbone, jointly owned by Centre + States) are **public authorities** under §2(h) of the RTI Act 2005. | ||
| + | |||
| + | **RTI helps here when:** | ||
| + | |||
| + | * Your application has been pending **beyond 7 working days** (Aadhaar-authenticated path) and there is no REG-03 query — RTI to **PIO, jurisdictional CGST Division** asking for: (a) status of ARN, (b) name of dealing officer, (c) reasons for delay, (d) why deemed-approval has not triggered. | ||
| + | * Your application was **rejected** with a vague reason like " | ||
| + | * You filed REG-04 (response to clarification) and there has been no movement — RTI for the **action-taken record** on REG-04. | ||
| + | * A competitor in the same area got registered in 4 days while yours is stuck at 25 days — RTI for the **comparative pendency list** in your Range. | ||
| + | * Your **refund** has not been processed and the GSTR-RFD-01 has been pending — see [[: | ||
| + | |||
| + | See: [[: | ||
| + | |||
| + | **RTI does NOT help here when:** | ||
| + | |||
| + | * Your application is within the 7 / 30-day SLA — wait. PIOs treat premature RTIs as harassment of the officer and reply "under process" | ||
| + | * You disagree with **HSN classification** (" | ||
| + | * You want **GST Council** internal deliberations / minutes — these are partially exempt under §8(1)(a) and (i) of RTI Act and routinely refused; only published agenda items are accessible. | ||
| + | * You want **suo motu cancellation** of someone else's GSTIN (e.g., a customer who fraudulently invoiced you) — file a complaint with your jurisdictional officer; RTI doesn' | ||
| + | * You disagree with a **demand notice / penalty** — appeal under §107 to the Appellate Authority within 3 months. RTI doesn' | ||
| + | |||
| + | ===== FAQs ===== | ||
| + | |||
| + | **Q. I'm a freelancer earning ₹14 lakh/year writing for foreign clients. Do I need GST?**\\ | ||
| + | **Yes** — exports of services to foreign clients are " | ||
| + | |||
| + | **Q. Composition vs Regular — how do I decide?**\\ | ||
| + | Pick **Composition** only if: (a) turnover well under ₹1.5 cr, (b) you sell mostly B2C in one state, (c) you don't buy much taxable input (because no ITC), (d) you don't sell on e-commerce. Pick **Regular** if you sell B2B (your customers want ITC), if you have meaningful input GST, or if you sell across states / on e-commerce. | ||
| + | |||
| + | **Q. I have two businesses (a salon and a stationery shop) under same PAN, same state. One GSTIN or two?**\\ | ||
| + | **One** — one PAN per state = one GSTIN by default. But you can opt for **separate GSTINs for separate verticals** under §25(2) if you maintain separate books. Most don't bother — one GSTIN with multiple HSN/SAC works fine. | ||
| + | |||
| + | **Q. Can I cancel my GST registration if turnover drops below threshold? | ||
| + | Yes — file Form **GST REG-16** for voluntary cancellation. The officer reviews and issues REG-19 within 30 days. You must continue filing returns for the period up to cancellation. Note: voluntary registrants must wait at least **one year** before applying for cancellation. | ||
| + | |||
| + | **Q. The Aadhaar OTP keeps not coming — what to do?**\\ | ||
| + | First confirm the mobile linked in Aadhaar (visit myaadhaar.uidai.gov.in → " | ||
| + | |||
| + | **Q. My business is registered as a Pvt Ltd but I'm operating from a co-working space. Is that valid?**\\ | ||
| + | Yes — a co-working space can be a valid principal place of business **if** you have a clear address, an NOC from the co-working operator, and a desk/cabin assigned to your entity (your name on a board / signage). Keep the agreement and a photo on file; some officers do site visits. | ||
| + | |||
| + | **Q. I forgot to include one of my warehouses as additional place of business. What now?**\\ | ||
| + | File a **non-core amendment** (Form REG-14) on the portal — add the additional place, upload its address proof. Approval in 3-7 days. Operating from an unregistered premises attracts seizure under §67 + penalty under §122. | ||
| + | |||
| + | **Q. My GSTIN is suspended — what does that mean?**\\ | ||
| + | Suspension (Form REG-31) happens when officer notices anomalies — e.g., 6 months of nil GSTR-3B, mismatch between GSTR-1 and GSTR-3B, fake invoice flag from analytics. Suspension means you cannot issue tax invoices. You get a chance to reply (REG-18) within 30 days. If satisfied, suspension is revoked (REG-20); if not, registration is cancelled (REG-19). | ||
| + | |||
| + | ===== Related on RTI Wiki ===== | ||
| + | |||
| + | * [[: | ||
| + | * [[: | ||
| + | * [[: | ||
| + | * [[: | ||
| + | * [[: | ||
| + | * [[: | ||
| + | * [[: | ||
| + | |||
| + | //Last reviewed: 26 April 2026 by RTI Wiki editorial team. GST thresholds, return-filing dates, and late-fee caps are revised by the GST Council from time to time — verify on gst.gov.in or write to admin@bighelpers.in if you spot a stale figure.// | ||
| + | |||
| + | {{tag> | ||